中邮人寿内部控制环境优化研究

发布时间：2018-06-03 21:43

本文选题：控制环境 + 中邮人寿　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：自2010年起我国的企业全面实施内部控制以来,保险行业作为具有特殊经营风险的行业,在监管力量推动下积极的进行内部控制搭建与完善,同时,控制环境作为其他四个要素的基础,受到了监管部门与企业的一致重视。监管部门与保险公司共同合作,对控制环境进行了大量的研究与探索,目前为止保险行业的控制环境已初具规模,但是由于在实际运营中存在诸多问题,如何对其进行优化完善仍然函待解决。因此,选择适当的优化途径显得尤为重要,通过对保险公司控制环境的大量研究发现,以控制环境的组成要素对内部控制环境进行优化具有一定的适用性。研究采用案例分析的方法对保险公司控制环境进行全面研究,目的是为了优化公司控制环境以适应公司发展规划。对中邮人寿全面分析研究后,将发现控制环境的问题归纳为四方面,即组织结构不合理、发展战略定位不清、人力资源体系不完善和企业文化落实不到位,以此为源头设计出优化控制环境的具体方法和措施,为中邮人寿对控制环境优化提供借鉴。研究结果表明,利用控制环境的组成要素为途径进行控制环境优化,不仅可以让保险公司管理更加透明有效,也为防范风险和财务舞弊提供坚实的壁垒。尤其是对公司规模较小、保险种类单一和内控成本投入有限的保险公司,可以达到提高保险公司内部控制建设的效果,促进其可持续发展。
[Abstract]:Since 2010, China's enterprises have fully implemented internal control, the insurance industry as an industry with special operating risks, under the promotion of regulatory forces to actively build and improve internal control, at the same time, As the basis of the other four elements, the control environment has received the consistent attention of the regulatory department and the enterprise. In cooperation with insurance companies, the regulatory authorities have carried out a lot of research and exploration on the control environment. Up to now, the control environment of the insurance industry has taken shape, but there are many problems in the actual operation. How to optimize and perfect it remains to be solved. Therefore, it is particularly important to choose the appropriate optimization approach. Through a large number of studies on the control environment of insurance companies, it is found that it is applicable to optimize the internal control environment by the components of the control environment. In order to optimize the control environment of the insurance company and adapt to the development plan of the company, the paper studies the control environment of the insurance company with the method of case analysis. After a comprehensive analysis and study of China Post Life, the problems found in the control environment were summarized into four aspects, namely, unreasonable organizational structure, unclear development strategy, imperfect human resources system and inadequate implementation of corporate culture. The concrete methods and measures of optimizing control environment are designed as the source, which can be used for reference by China Post Life. The results show that the optimization of the control environment by means of the constituent elements of the control environment can not only make the management of insurance companies more transparent and effective, but also provide a solid barrier for the prevention of risks and financial fraud. Especially for the insurance companies with small scale, single insurance category and limited input of internal control cost, the effect of internal control construction of insurance companies can be improved, and the sustainable development of insurance companies can be promoted.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4

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